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From the Editor – Property of Estate and Exemptions
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By The Honorable William Houston Brown (Retired)
Time of sale of residence for purposes of exemption of proceeds. Under applicable Minnesota law, a sale of the debtor’s residential real property occurred at execution of the contract for deed, triggering the state’s one-year limit on exemption of sale proceeds. The debtor had moved from Minnesota to Wisconsin a year before filing Chapter 7, making Minnesota’s homestead applicable. The debtor had entered into a land contract, or contract for deed, with the buyer acquiring equitable title, when the contract was executed and the seller . . .
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